Number of unite producedVariable costa per unit:Direct materialsDirect laborVariable manufacturing overheadVariable selling and administrative expenseFixed costa:Beamish Incorporated, which produces a single product, has provided the following data for its must reFixed manufacturing overheadFixed selling and administrative expense$5110$$ $99$$ $7$$ $11$$$343,2005717,600$There were no beginning or ending inventories. There were $10,400$ units produced. The absorption costing unit product cost was$$209$ per unit$$249$ per unit$$216$ per unit$$329$ per unt